<SEC-DOCUMENT>0001299933-15-001374.txt : 20150922
<SEC-HEADER>0001299933-15-001374.hdr.sgml : 20150922
<ACCEPTANCE-DATETIME>20150922074432
ACCESSION NUMBER:		0001299933-15-001374
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20150921
ITEM INFORMATION:		Material Impairments
FILED AS OF DATE:		20150922
DATE AS OF CHANGE:		20150922

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONAGRA FOODS INC /DE/
		CENTRAL INDEX KEY:			0000023217
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOD & KINDRED PRODUCTS [2000]
		IRS NUMBER:				470248710
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07275
		FILM NUMBER:		151118515

	BUSINESS ADDRESS:	
		STREET 1:		ONE CONAGRA DR
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68102
		BUSINESS PHONE:		4022404000

	MAIL ADDRESS:	
		STREET 1:		ONE CONAGRA DRIVE
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68102

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CONAGRA INC /DE/
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEBRASKA CONSOLIDATED MILLS CO
		DATE OF NAME CHANGE:	19721201
</SEC-HEADER>
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<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>htm_52426.htm
<DESCRIPTION>LIVE FILING
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<TITLE> ConAgra Foods, Inc. (Form: 8-K/A) </TITLE>
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		UNITED STATES<BR>
	SECURITIES AND EXCHANGE COMMISSION
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	WASHINGTON, D.C. 20549
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	FORM 8-K/A
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	<br>(Amendment No. 1)
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	CURRENT REPORT
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	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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	Date of Report (Date of Earliest Event Reported):
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	September 21, 2015
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	ConAgra Foods, Inc.
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<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
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	Delaware
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	1-7275
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	47-0248710
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_____________________<BR>
	(State or other jurisdiction
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_____________<BR>
	(Commission
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	of incorporation)
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	File Number)
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	Identification No.)
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	One ConAgra Drive, Omaha, Nebraska
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	68102
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_________________________________<BR>
	(Address of principal executive offices)
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___________<BR>
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	402-240-4000
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	Not Applicable
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
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	&nbsp;
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Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any
of the following provisions:</FONT>
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[&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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<P align="center" style="font-size: 10pt"><FONT style="font-size: 10pt"><B>EXPLANATORY NOTE</B></FONT>



<P align="left" style="font-size: 10pt">ConAgra Foods, Inc. (the &#147;Company&#148;) is filing this Amendment No.&nbsp;1 to Form 8-K to amend the
Company&#146;s Current Report on Form 8-K filed on August&nbsp;13, 2015 (the &#147;Original Form 8-K&#148;) in order to
update certain disclosures therein under Item&nbsp;2.06 with respect to the impairment of assets held
for sale. The disclosure contained in Item&nbsp;2.06 of the Original Form 8-K is hereby replaced in its
entirety by the disclosure contained in Item&nbsp;2.06 of this Amendment to the Original Form&nbsp;8-K


<P align="left" style="font-size: 10pt"><B>Item&nbsp;2.06 Material Impairments.</B>


<P align="left" style="font-size: 10pt">ConAgra Foods, Inc. (the &#147;Company&#148;) previously announced on June&nbsp;30, 2015 its intent to pursue the
divestiture of its Private Brands operations. As disclosed in the Company&#146;s Current Report on Form
8-K filed on August&nbsp;13, 2015, management of the Company determined that certain assets related to
the Private Brands segment were required to be classified as assets held for sale. As a result of
this determination and preliminary indications of interest from potential buyers, management of the
Company concluded that the assets held for sale were impaired. At that time, the Company was
unable to estimate in good faith the amount of the non-cash impairment charges related to the
Private Brands assets.


<P align="left" style="font-size: 10pt">Due to the ongoing nature of the transaction process, the amount of the impairment is still
being determined; however, the Company expects the preliminary range of the impairment charge
related to the reclassification of the Private Brands assets held for sale to be approximately $1.8
billion to $2.1&nbsp;billion on a pre-tax basis. The actual amount of the impairment will depend on the
specific terms of any definitive transaction documents that may be executed. There can be no
assurance that a transaction will be consummated. In addition, the Company is unable at this time
to determine the size or impact of income tax consequences related to the transaction, including
the extent to which the Company will be able to recognize any or all of the income tax benefits
expected to be generated from the transaction.


<P align="left" style="font-size: 10pt"><B>Note on Forward-Looking Statements</B>


<P align="left" style="font-size: 10pt">This report contains forward-looking statements within the meaning of the Private Securities
Litigation Reform Act of 1995. These forward-looking statements are based on management&#146;s current
expectations and are subject to uncertainty and changes in circumstances. These risks and
uncertainties include, among other things: ConAgra Foods&#146; ability to successfully execute an exit
option for its private label operations within the expected time frame or at all; ConAgra Foods&#146;
ability to realize the synergies and benefits contemplated by the Ardent Mills joint venture; risks
and uncertainties associated with intangible assets, including any future goodwill or intangible
assets impairment charges; the availability and prices of raw materials, including any negative
effects caused by inflation or weather conditions; the effectiveness of ConAgra Foods&#146; product
pricing, including product innovation, any pricing actions and changes in promotional strategies;
the ultimate outcome of litigation, including litigation related to the lead paint and pigment
matters; future economic circumstances; industry conditions; the effectiveness of ConAgra Foods&#146;
hedging activities, including volatility in commodities that could negatively impact ConAgra Foods&#146;
derivative positions and, in turn, ConAgra Foods&#146; earnings; ConAgra Foods&#146; ability to execute its
operating and restructuring plans and achieve operating efficiencies; the success of ConAgra Foods&#146;
cost-saving initiatives, innovation, and marketing investments; the competitive environment and
related market conditions; the ultimate impact of any ConAgra Foods&#146; product recalls; access to
capital; actions of governments and regulatory factors affecting ConAgra Foods&#146; businesses,
including the Patient Protection and Affordable Care Act; the amount and timing of repurchases of
ConAgra Foods&#146; common stock and debt, if any; the costs, disruption and diversion of management&#146;s
attention associated with campaigns commenced by activist investors; and other risks described in
ConAgra Foods&#146; reports filed with the Securities and Exchange Commission, including its most recent
annual report on Form 10-K and subsequent reports on Forms 10-Q and 8-K. Investors and security
holders are cautioned not to place undue reliance on these forward-looking statements, which speak
only as of the date they are made. ConAgra Foods disclaims any obligation to update or revise
statements contained in this report to reflect future events or circumstances or otherwise.



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	SIGNATURES
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	Pursuant to the requirements of the Securities Exchange Act of 1934, the
	registrant has duly caused this report to be signed on its behalf by the
	undersigned hereunto duly authorized.
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	ConAgra Foods, Inc.
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	September 22, 2015
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	By:
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	Lyneth Rhoten
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	Name: Lyneth Rhoten
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	Title: Vice President, Securities Counsel and Assistant Corporate Secretary
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